How to Migrate Service Tax into GST

w to Migrate Service Tax into GST

Introduction

GST has been introduced by the Parliament which is scheduled to be applied on the 1^st July 2017 and it will definitely revolutionize the way we pay our taxes and the rates. The enrollment for GST has been in full swing. As per the directives of the CBEC all the existing service tax assesses has to migrate to GST. There are around 1 million Assessee who were registered under the service tax law who will now migrate to the GST. The enrollment is mandatory so one has to migrate from Service tax to GST.

Required Documents for Migration

1. Provisional ID received from State/ Central Authorities
2. Password received from the State/ Central Authorities
3. Digital Signature
4. Valid email Address
5. Valid Mobile Number
6. Bank Account number
7. IFSC code

 

Other required documents which will be required to be uploaded on the website are:

1. Proof Of Constitution Of Business.

   • S No.	Business	Proof (in PDF or JPEG form & maximum size of file is 1 MB)
     1.	Partnership firm	Partnership deed
     2.	Others	Registration Certification Of The Business Entity.

2. Photo of promoters/partners/Karta of HUFin JPEG format & maximum file size is 100 KB.
3. Proof of appointment of authorized signatoryin PDF or JPEG form & maximum size of the file allowed is 1 MB.
4. Photo of Authorised Signatoryin JPEG format & maximumfile size of 100 KB.
5. The opening page of the passbook of the business containing the bank account number, the address of the branch, the address of the account holder, and a few transaction details. (All in PDF and JPEG format in maximum file size of 1 MB).

The procedure for the migration from Service tax to GST

 

1. One has to get the Provisional ID and Password from the service tax department.
2. If one is registered with service tax but not with VAT then they can get their Provisional ID and password by signing in to ACES.GOV.IN and then sign in to the VAT Portal. The GST enrollment Provisional ID contains the State code, PAN entity of the same PAN holder in a state, Alphabet Z by default and sum of the digits.
3. One has to go to the GST Portal and create a unique username and password if no User ID made earlier using the Provisional ID and Password received.
4. Once ID made you have to Login the GST Common Portal with your newly created Password and Username.
5. Then you have to fill the enrollment application and provide all the business details required.
6. You have to verify the available details and auto-populated from the State Vat system.
7. You have to then sign the application electronically using the Digital Signature or E-Signature. If one is using E-signature, Aadhar no. of the authorized signatory is mandatory. DSC is mandatory in case of company and LLP.
8. You have to attach the required documents and then submit the application. Documents required are the ones mentioned earlier in the article.
9. When the application is submitted then the GST system will be verified.
10. If the GST system finds that the details are satisfactory then it will issue an Application Reference Number (ARN) and then the status of Provisional ID will be changed to Migrated till the date of implementation of the GST Act.
11. When GST will be implemented the provisional ID status will be changed to Active and a Provisional Registration Certificate will be issued to every registered taxpayer.

So hope above guide is very helpful regarding conversion of existing service tax number into online gst registration. If you registered on the aces portal before 31.1.2017 then may be your provisional user id and password has been expired then you have to reissued from the service tax department range officer for the same.